Section 09 - Field Descriptions

Section 09 Fields are located in Form 990 or Form 990-EZ, Schedule A, Part VII.

Listed below are the Fields contained in Section 09 showing the Field designator, title, and location on the return. All Fields are 1 position:

No.

Field

Field Title

Location

0951A

Cash

Line 51a(i)

09AII

Other Assets

Line 51a(ii)

0951B

Sales of Assets

Line 51b(i)

09BII

Purchases of Assets

Line 51b(ii)

09III

Rental of Facilities

Line 51b(iii)

09BIV

Reimbursement Arrangements

Line 51b(iv)

09BV

Loans or Loan Guarantees

Line 51b(v)

09BVI

Performance of Services

Line 51b(vi)

0951C

Sharing of Facilities

Line 51c

Invalid Conditions:

Section 09 Fields are invalid if they are other than "1" , "2" or blank.

Correction Procedures:

Refer to the return to determine the correct code.

Correct codes are:

Blank - If blank, both boxes checked, "not applicable" , "N/A" or no Schedule A is attached.

1 - If the "yes" box is checked.

2 - If the "no" box is checked.